| 作业成本法在企业产品定价中的应用 |
| |
| 引用本文： | 徐建中,于士元,赵忠伟.作业成本法在企业产品定价中的应用[J].北方经贸,2006(6):94-97. |
| |
| 作者姓名： | 徐建中 于士元 赵忠伟 |
| |
| 作者单位： | 哈尔滨工程大学,经济管理学院,黑龙江,哈尔滨,150001 |
| |
| 摘 要： | 本文首先揭示传统成本核算方法对企业定价不适应性,引入作业成本法理论,分析了作业成本法理论的优势,继而提出作业成本核算模型及实施程序,并将这一模型应用于企业产品定价系统中,并对其适用条件进行了探讨。
|
| 关 键 词： | 成本 作业成本法 产品定价 |
| 文章编号： | 1005-913X（2006）06-0094-04 |
| 收稿时间： | 2005 |
APPLICATION OF ACTIVITY-BASED COSTING INTO THE PRODUCT PRICING SYSTEM FOR ENTERPRISES |
| |
| XU Jian-zhong,YU Shi-yuan,ZHAO Zhong-wei.APPLICATION OF ACTIVITY-BASED COSTING INTO THE PRODUCT PRICING SYSTEM FOR ENTERPRISES[J].Northern Economy and Trade,2006(6):94-97. |
| |
| Authors: | XU Jian-zhong YU Shi-yuan ZHAO Zhong-wei |
| |
| Institution: | School of Economics and Management, Harbin Engineering University, Harbin China, 150001 |
| |
| Abstract: | In the face of fierce market competition,activity-based costing(ABC)has more advantages than traditional pricing system.On the basis of theory and positive research,this thesis sets up product pricing model for enterprises based on activity-based costing,which is adapted to the advanced manufacturing environment,and probes into application conditions of the model. |
| |
| Keywords: | cost activity-based costing product-pricing system |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
|
